Hogg v. Commissioner’s Empirical Analysis
1949
Citation profile
How this case has been cited
Cited by 33 later decisions — most recently June 1996 · most notably Ryker v. Commissioner (1960), Hesse v. Commissioner (1973)
Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.
Relationships
Relies on Pearce v. Commissioner · Johnson v. Commissioner · Hesse v. Commissioner · Cox v. Commissioner · Phillips v. Phillips
Most-quoted passages
The sentences later courts lift from this opinion, ranked by how many decisions quote each — the parts of the opinion doing the work. These counts are smaller than the citation total above because most of the 33 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“* * * Here, as in the Hesse case [Pennsylvania], state law imposed no duty of support on the husband after divorce, but sections 22(k) and 23(u) were added to the code to produce uniformity in the tax treatment of amounts paid in lieu of alimony [italics added] regardless of variance in state laws 'concerning the existence and continuance of an obligation to pay alimony.' H. Rept. No. 2333, supra. We are of opinion, therefore, that the monthly payments here in controversy were received by the wife in discharge of a legal obligation which was incurred by * * * [the husband] because of the marital relationship and under a written instrument incident to the divorce. Such payments are deductible by him under section 23(u) . "In so holding, we do not disregard or deny effect to the whole agreement as resulting also in a property settlement. * * *”
1 later decision quote this exact passage“(k) Alimony, Etc., Income. — In the case of a wife who is divorced or legally separated from her husband under a decree of divorce or of separate maintenance, periodic payments * * * received subsequent to \ such decree in discharge of, * * * a legal obligation which, because of the marital or family relationship, is imposed upon or incurred by such husband under such decree or under a written instrument incident to such divorce or separation shall be includible in the gross income of such wife. * * *”
1 later decision quote this exact passage“In so holding, we do not disregard or deny effect to the whole agreement as resulting also in a property settlement. * * *”
1 later decision quote this exact passage
How this case has been treated — in progress
Whether each later court followed, distinguished, criticized, or overruled this decision. The treatment classification (task #35) runs highest-cited cases first and lights up here as it reaches this one.